Chapter 3.20
ADVANCE TRAVEL EXPENSE FUND
Sections:
3.20.030 Recordkeeping, report required.
3.20.040 Advance payment – Request procedure.
3.20.050 Itemized travel expense voucher required.
3.20.060 Advance payment – Repayment default.
3.20.080 Restrictions on use of moneys.
3.20.090 Advance not to be considered as personal loan.
3.20.010 Established.
Pursuant to Chapter 42.24 RCW, there is created and established a revolving working fund designated the “advance travel expense revolving fund,” to be used as a revolving fund and to be used solely for the purpose of making advances for expenses of city employees and officials while traveling on city business. The city clerk is designated the “custodian” of this fund. (Ord. 415 § 1, 1970)
3.20.020 Source of moneys.
The fund authorized in WMC 3.20.010 shall be funded by treasurer’s check wherein the disbursement shall be debited to a balance sheet asset account entitled “advance travel expense revolving fund” and shall be credited to a balance sheet liability account to be entitled “reserve for advance travel expense revolving fund,” and for such purpose, the amount of $2,000 is transferred to this fund from unexpended and unencumbered sums in the general fund. Upon receipt of such moneys the custodian of the fund shall open a checking account in a local bank to be selected by him, this account to be in the name of the city. (Ord. 1431 § 1, 2002; Ord. 1028, 1991; Ord. 428 § 1, 1970; Ord. 415 § 2, 1970)
3.20.030 Recordkeeping, report required.
The city clerk shall keep such books, accounts and records as are necessary to control and report the financial operations of the fund and for such purpose shall use forms provided by the State Auditor and shall follow the guidelines contained in Bulletin No. 94 of the State Auditor’s office. (Ord. 415 § 3, 1970)
3.20.040 Advance payment – Request procedure.
When it is necessary for any city employee or official to travel on city business, he may request an advance from the fund to cover the reasonable estimated necessary expenses of this travel. Such request shall include, at a minimum, his estimate of his reasonable estimated necessary expenses, date of request, name of applicant, destination, purpose of travel, anticipated departure and return dates, amount requested and signature of applicant. The custodian shall thereupon prepare a check drawn on the checking account established in WMC 3.20.020 in favor of the applicant in the indicated proper amount. (Ord. 415 § 4, 1970)
3.20.050 Itemized travel expense voucher required.
On or before the tenth day following the authorized travel period, every employee or official to whom expenses have been advanced shall submit to the custodian a fully itemized travel expense voucher (to be provided him by the custodian and to be a form approved by the State Auditor under Chapter 42.24 RCW), for all reimbursable items legally expended, accompanied by the unexpended portion of such advance, if any. Any reimbursement shall first be made payable to the advance travel fund until the advance issued to the traveler shall be paid in its entirety. Should any additional reimbursement be appropriate following the payment of the advance, that reimbursement may be made to the traveler. (Ord. 1028, 1991; Ord. 415 § 5, 1970)
3.20.060 Advance payment – Repayment default.
Any advance, or any portion thereof, which has not been accounted for or repaid in compliance with WMC 3.20.050 shall be deemed in default and shall bear interest at the rate of 10 percent per year from the date of default until paid. No advance shall be made to any employee or official while he is delinquent in accounting for or repaying any prior advance, and to protect the city from any losses on account of advances made hereunder the city shall have a prior lien against and a right to withhold any and all funds payable or to become payable to the officer or employee up to the amount of the advance plus interest at the rate of 10 percent per year. (Ord. 415 § 6, 1970)
3.20.070 Purpose.
This chapter and the fund created herein shall be an additional means of paying expenses of city employees or officers on city business and shall not prevent any employee or official from seeking reimbursement for reasonable and necessary actual expenses on authorized trips upon compliance with RCW 42.24.090. (Ord. 415 § 7, 1970)
3.20.080 Restrictions on use of moneys.
The advance travel expense account must be used solely for travel advances, not direct payment to vendors. Moneys may be advanced to an individual who is going on travel status for “travel related” expenses that the traveler would have to pay from their own pocket. It must not be used for personal loans, payment of airline tickets, preregistration fees, reimbursement to employees or officers for travel already incurred, etc. (Ord. 1028, 1991; Ord. 415 § 8, 1970)
3.20.090 Advance not to be considered as personal loan.
Any advance made under this chapter shall be considered as having been made to such officer or employee to be expended by that officer or employee as an agent of the city and is not to be considered as a “personal loan.” As such, any expenditure of the advanced funds for other than official city business shall be considered a misappropriation of public funds. (Ord. 1028, 1991; Ord. 415 § 9, 1970)